Event Description

Transfer Pricing and Intangibles, one of the most important areas of Transfer Pricing today!

With the shift towards a more knowledge-based and service-oriented economy, intangible assets such as trademarks, brands, patents, know-how and technology, account for an increasing part of the business value. The accurate and complete taxation and valuation of Intellectual Property (IP) and other intangible assets is therefore essential.

A continuing battlefield

Transfer pricing and Intangibles are one of the most important areas of Transfer Pricing at the moment. General consensus among taxpayers and tax authorities alike is that there is currently insufficient international guidance, in particular regarding the definition, identification and valuation of intangibles for Transfer Pricing purposes. The outcomes of OECD’s project on intangibles are likely be far reaching and as such this promises to be the most challenging and ambitious project that OECD have undertaken to date.

As there is no single definition of Intellectual Property (IP) in use today by tax authorities or the OECD, the authors provide a framework in order to capture the various characteristics of Intellectual Property. Next, they touch upon the methods that have been provided by the OECD to establish arm’s length pricing or valuation of intra-group transactions of Intellectual Property, as well as the practical implementation of these methods.

It should be noted that the course ‘Transfer Pricing and Intellectual Property’ may qualify for CPE credits, pursuant to the rules of a number of professional associations. Participants are encouraged to check with their professional association to determine eligibility in this respect.

Why a distance learning course?

IMF Academy uses distance learning as an alternative and a complement to traditional training methods in order to make course materials accessible to large audiences worldwide. The greatest advantage is to be not confined by such constraints as geographical location and time. Thus, any client, anywhere in the world, can benefit from IMF Academy’s distance learning programs at a time and place convenient to him or her. At the end of every distance learning course, you receive a certificate, acknowledging completion of the course.